Applicant eligibility under Chapter XIX-B: public sector companies and advance-ruling seekers for non-resident transaction tax liability. Specification of classes of applicants for Chapter XIX-B: a public sector company qualifies as an applicant; and a person seeking an advance ruling on the tax liability of a non-resident arising from a transaction undertaken or proposed by that person with another non-resident also qualifies. The notification operates from its publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Applicant eligibility under Chapter XIX-B: public sector companies and advance-ruling seekers for non-resident transaction tax liability.
Specification of classes of applicants for Chapter XIX-B: a public sector company qualifies as an applicant; and a person seeking an advance ruling on the tax liability of a non-resident arising from a transaction undertaken or proposed by that person with another non-resident also qualifies. The notification operates from its publication in the Official Gazette.
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